Good Sleep Inc. manufactures soft pillows. Its records revealed the following data: Number of units produced 5,000 Standard direct labor hours per unit 250 Standard variable overhead rate $4.00 per hour Standard fixed overhead rate $6.00 per hour Budgeted fixed overhead costs $75,500 Actual variable overhead costs $49,500 Actual fixed overhead costs $80,000 Actual labor hours 13,000 direct labor hours Total actual overhead $129,500 Question 14 Using the above information provided for Good Sleep. the total fixed overhead variance is